Excise Tax

Excise tax bills are due annually for every vehicle owned and registered in Massachusetts. Excise tax bills are prepared by the Registry of Motor Vehicles and billed by the local community where the vehicle is garaged.

The value of the vehicle is determined by multiplying the Manufacturers suggested retail price by the depreciation factor according to the following:

  • In the year preceding the designated year of manufacture (brand new car released before model year) 50%
  • In the designated year of manufacture 90%
  • In the second year 60%
  • In the third year 40%
  • In the fourth year 25%
  • In the fifth and succeeding years 10%

The minimum excise tax bill is $5.00.

The excise tax rate is $25.00 per one thousand of assessed value.

Review Instructions Regarding Motor Vehicle Excise Tax.

Read additional Massachusetts Motor Vehicle Excise information.